Den Comptoir: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Den Comptoir
Largest movements
- Cash +€29,351
up €29,351 (+81.0%), from €36,241 to €65,593
mainly Depreciation (+€31,941) and Net result for the year (+€12,696)
- Tangible fixed assets -€15,964
down €15,964 (-11.4%), from €140,073 to €124,109
- Receivables within one year -€3,489
down €3,489 (-28.6%), from €12,211 to €8,722
of which Trade receivables: -€4,214
- Reserves +€12,696
up €12,696 (+16.2%), from €78,479 to €91,175
- Debts after one year -€11,901
down €11,901 (-28.3%), from €42,097 to €30,197
- Tax, wage and social debts +€6,373
up €6,373 (+31.6%), from €20,189 to €26,562
of which Remuneration and social security: +€7,505
- Accrued charges and deferred income +€4,634
up €4,634 (+123%), from €3,771 to €8,405
- Trade debts -€3,648
down €3,648 (-56.4%), from €6,464 to €2,816
- Gross operating margin +€48,365
up €48,365 (+36.2%), from €133,590 to €181,956
- Staff costs +€28,925
up €28,925 (+31.9%), from €90,727 to €119,652
- Depreciation +€10,770
up €10,770 (+50.9%), from €21,172 to €31,941
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,615 | €233,203 | +€6,588 | +2.9% |
| Fixed assets | 21/28 | €150,983 | €135,019 | -€15,964 | -10.6% |
| Tangible fixed assets | 22/27 | €140,073 | €124,109 | -€15,964 | -11.4% |
| Plant, machinery and equipment | 23 | €20,529 | €15,668 | -€4,862 | -23.7% |
| Furniture and vehicles | 24 | €76,884 | €69,916 | -€6,968 | -9.1% |
| Other tangible fixed assets | 26 | €42,659 | €38,526 | -€4,133 | -9.7% |
| Financial fixed assets | 28 | €10,910 | €10,910 | = | 0.0% |
| Current assets | 29/58 | €75,632 | €98,184 | +€22,551 | +29.8% |
| Stocks and contracts in progress | 3 | €21,640 | €19,850 | -€1,790 | -8.3% |
| Stocks | 30/36 | €21,640 | €19,850 | -€1,790 | -8.3% |
| Amounts receivable within one year | 40/41 | €12,211 | €8,722 | -€3,489 | -28.6% |
| Trade receivables | 40 | €9,402 | €5,189 | -€4,214 | -44.8% |
| Other amounts receivable | 41 | €2,809 | €3,534 | +€725 | +25.8% |
| Cash at bank and in hand | 54/58 | €36,241 | €65,593 | +€29,351 | +81.0% |
| Deferred charges and accrued income | 490/1 | €5,540 | €4,019 | -€1,521 | -27.5% |
| Total equity and liabilities | 10/49 | €226,615 | €233,203 | +€6,588 | +2.9% |
| Equity | 10/15 | €128,265 | €140,961 | +€12,696 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,479 | €91,175 | +€12,696 | +16.2% |
| Distributable reserves | 133 | €78,479 | €91,175 | +€12,696 | +16.2% |
| Profit (loss) carried forward | 14 | €37,386 | €37,386 | = | 0.0% |
| Amounts payable | 17/49 | €98,351 | €92,242 | -€6,109 | -6.2% |
| Amounts payable after more than one year | 17 | €42,097 | €30,197 | -€11,901 | -28.3% |
| Financial debts | 170/4 | €42,097 | €30,197 | -€11,901 | -28.3% |
| Amounts payable within one year | 42/48 | €52,482 | €53,640 | +€1,158 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €12,796 | €11,901 | -€895 | -7.0% |
| Trade debts | 44 | €6,464 | €2,816 | -€3,648 | -56.4% |
| Suppliers | 440/4 | €6,464 | €2,816 | -€3,648 | -56.4% |
| Advances received on contracts in progress | 46 | €581 | €1,265 | +€685 | +118% |
| Taxes, remuneration and social security | 45 | €20,189 | €26,562 | +€6,373 | +31.6% |
| Taxes | 450/3 | €11,239 | €10,107 | -€1,132 | -10.1% |
| Remuneration and social security | 454/9 | €8,950 | €16,455 | +€7,505 | +83.9% |
| Other amounts payable | 47/48 | €12,453 | €11,096 | -€1,356 | -10.9% |
| Accrued charges and deferred income | 492/3 | €3,771 | €8,405 | +€4,634 | +123% |
| Non-recurring operating income | 76A | - | €12,692 | +€12,692 | |
| Remuneration, social security and pensions | 62 | €90,727 | €119,652 | +€28,925 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,172 | €31,941 | +€10,770 | +50.9% |
| Other operating charges | 640/8 | €9,627 | €9,570 | -€57 | -0.6% |
| Gross operating margin | 9900 | €133,590 | €181,956 | +€48,365 | +36.2% |
| Operating profit (loss) | 9901 | €12,065 | €20,792 | +€8,727 | +72.3% |
| Financial income | 75/76B | €10 | €4 | -€6 | -59.2% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -59.2% |
| Financial charges | 65/66B | €2,579 | €3,732 | +€1,152 | +44.7% |
| Recurring financial charges | 65 | €2,579 | €3,732 | +€1,152 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €9,495 | €17,064 | +€7,569 | +79.7% |
| Income taxes | 67/77 | €3,902 | €4,368 | +€466 | +11.9% |
| Profit (loss) for the period | 9904 | €5,593 | €12,696 | +€7,103 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €5,593 | €12,696 | +€7,103 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.